A framework for activity-based costing and product family cost estimation

Yanfeng Li, Janis P. Terpenny, Xiaomeng Chang

Research output: Contribution to conferencePaper

Abstract

Platform-based product family design and development can bring economies of scale to manufacturers who offer several products and desire mass production. While strategic in terms of managing direct costs, managing overhead costs related to product families can be complex. Consequently, accurately accessing the economic benefits of a platform strategy and allocating the overhead costs into individual products are challenging tasks for accounting personnel. In this paper, an adjusted activity-based costing approach (ABC) is provided to address these two tasks and estimate individual product costs with consideration of learning effects.

Original languageEnglish (US)
StatePublished - Jan 1 2010
EventIIE Annual Conference and Expo 2010 - Cancun, Mexico
Duration: Jun 5 2010Jun 9 2010

Other

OtherIIE Annual Conference and Expo 2010
CountryMexico
CityCancun
Period6/5/106/9/10

All Science Journal Classification (ASJC) codes

  • Industrial and Manufacturing Engineering

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    Li, Y., Terpenny, J. P., & Chang, X. (2010). A framework for activity-based costing and product family cost estimation. Paper presented at IIE Annual Conference and Expo 2010, Cancun, Mexico.